Results 211 to 220 of about 63,195 (252)
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Investor Sentiment and Audit Opinion Shopping
Auditing: A Journal of Practice & Theory, 2021SUMMARY The purpose of this study is to examine whether investor sentiment influences clients' propensity to engage in audit opinion shopping. Using the opinion shopping framework of Lennox (2000), we document that internal control opinion shopping is more prevalent when investor sentiment is high. This effect is concentrated among firms
Keval Amin, Dan Eshleman, Peng Guo
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Evidence on opinion shopping from audit opinion conservatism
Journal of Accounting and Public Policy, 1995Abstract Auditor switching preceded by the receipt of a qualified opinion has received considerable attention in recent years. The concern that such switching may be motivated by opinion shopping (i.e., shopping for an improved audit opinion from a new auditor) has resulted in the issuance of policy statements aimed at controlling potential opinion ...
Jagan Krishnan, Ray G. Stephens
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Auditor Change for Audit Opinion Shopping and Impairment of Audit Quality
korean management review, 2015본 연구는 국내 비상장기업을 대상으로 Lennox(2000)의 방법론을 적용하여 감사의견 구매 목적의 감사인 교체 현상이 존재하는지 살펴보고, 이러한 감사인 교체가 감사품질에 미치는 영향을 분석하였다. 비상장기업의 경우 상장기업과 비교하여 비적정의견을 받는 경우가 많은 반면, 감사인 교체에 대한 정책당국의 감독 및 감시가 상대적으로 철저하지 않으므로 감사의견을 개선할 목적의 감사인 교체가 가능할 것으로 예측하였다. 2006년부터 2013년까지 70,040 기업-년을 대상으로 분석한 결과, 현 감사인과 비교하여 후임 감사인으로부터 비적정의견을 받을 확률이 낮을 경우 감사인이 교체된 반면, 그 반대일 경우 현 감사인이 교체되지 ...
Jong-Hag Choi, Heesun Chung
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Do Independent Audit Committees Prevent Auditor Opinion Shopping?
SSRN Electronic Journal, 2010This study analyses the impact of audit committee independence on auditor dismissal decisions and the successor auditor choice. We pay special attention to those changes that take place after firms receive a qualified audit report. These changes may be considered the observable consequence of the unobservable threat of dismissal from a client who ...
Estíbaliz Biedma López +2 more
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Opinion Shopping, Audit Firm Dismissals, and Audit Committees
SSRN Electronic Journal, 2002This paper tests whether SEC registrants engage in opinion shopping and examines the role of audit committees when auditors are dismissed (1996-98). There are three main findings. First, companies strategically dismiss incumbent auditors if they are more likely to issue unfavorable audit opinions compared to newly appointed auditors.
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Long-term audit engagements and opinion shopping: Spanish evidence
Accounting Forum, 2006Abstract Auditor tenure is an issue that has attracted considerable attention recently. This interest has focused mainly on determining whether long-term audit contracts improve the quality of the service. So far, research has failed to provide a definite answer to this question.
Emiliano Ruiz-Barbadillo +2 more
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Audit Pricing, Start-Up Cost and Opinion Shopping [PDF]
Journal of Accounting and Management Information Systems, 2014 The purpose of this paper is to predict the association between the effect of start-up cost and audit opinion shopping on the pricing strategies of medium-sized audit firms. Using a sample of 753 local –office-year observations between 2006 and 2011, we find evidence of a positive association between higher audit pricing of new private client and audit
Oladipupo Muhrtala Tijani +3 more
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Bandung Conference Series: Accountancy, 2022
Abstract. This study aims to determine the effect of opinion shopping, debt default, and prior opinion on going concern audit opinion acceptance. The research method used in this study is a descriptive verification method with a quantitative approach.
Ayu Lestari +2 more
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Abstract. This study aims to determine the effect of opinion shopping, debt default, and prior opinion on going concern audit opinion acceptance. The research method used in this study is a descriptive verification method with a quantitative approach.
Ayu Lestari +2 more
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Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence
SSRN Electronic Journal, 2015ABSTRACTThis study investigates whether companies engage in audit opinion shopping activities by exerting influence over an audit firm's decision to switch the engagement partner (“partner‐level opinion shopping”) in the Chinese setting, where the identities of engagement partners are publicly disclosed.
FENG CHEN +4 more
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The Impact of Foreign Ownership on Firms’ Audit Opinion Shopping Behavior
Korean Accounting Review, 2021This study examines whether foreign investors influence firms’ opportunistic auditor choices for a better audit opinion. Foreign investors that are typically institutional investors and have global portfolios of equity shares are regarded as more sophisticated than domestic investors.
Heesun Chung, Yewon Kim
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